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 Standing Advisory Group Meeting

DATE: June 21-22, 2004
TIME: 8:30 a.m. – 5:30 p.m.
SPEAKER(S):
Panel
EVENT: PCAOB SAG Meeting
ADDRESS:
Atrium Hall of the Ronald Reagan Building
1300 Pennsylvania Avenue, NW
Washington, DC 20004
CONTACT: (202) 207-9227

Agenda

Monday, June 21, 2004

8:30 a.m. 1. Welcome and Introductions 
9:30 a.m. 2. Scope of the PCAOB’s Standard-Setting Activities 
  • Scope of the PCAOB’s Standard-Setting Activities
  • International Convergence and Coordination with Standard-Setters
10:15 a.m. 3. SAG Objectives and Operations 
11:15 a.m. 4. Prior Standard-Setting Activities 
  • Overview of Standard-Setting Activities
  • PCAOB Auditing Standard No. 1, References in Auditor’s Reports to the Standards of the Public Company Accounting Oversight Board
  • PCAOB Auditing Standard No. 2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements
  • PCAOB Auditing Standard No. 3, Audit Documentation and Amendment to Interim Standards
  • PCAOB Rule 3101, Certain Terms Used in Auditing and Related Professional Practice Standards
  • PCAOB Proposed Auditing Standard, Conforming Amendments to PCAOB Interim Standards Resulting from the Adoption of PCAOB Auditing Standard No. 2
1:00 p.m. 5. Revision of the Generally Accepted Auditing Standards Hierarchy 
2:00 p.m.

6. Prioritization and Review of Existing Standards, Including Consideration of New Standards 

5:15 – 5:30 p.m. 7. SAG Chairman’s Wrap-Up

Tuesday, June 22, 2004

8:30 a.m. 8. Potential Project – Auditor’s Responsibility for Communications to Investors Containing Financial Information 
  • Discuss the auditor’s responsibility for communications to investors containing financial information
10:45 a.m. 9. Potential Standard – Engagement Quality Reviews 
1:45 p.m. 10. Potential Standard – Communications and Relations with Audit Committees 

  • Discuss a potential standard to conform the current auditing standard to include Sarbanes-Oxley-related audit committee requirements
3:30 p.m. 11. Potential Standard – Quality Control 
5:00 – 5:30 p.m. 12. SAG Chairman’s Wrap-Up